Donald P. Taylor v. Internal Revenue Service

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• noting that Form 4340 provides “all of the information required under Treasury Regulation § 301.6203-1”
• noting that Forms 4340 provide “all of the information required under Treasury Regulation § 301.6203-1”
• affirming a finding that taxpayer was a responsible person where three of the indicia of responsibility were met
• defining the standard as whether the taxpayer had the effective power to pay the taxes — that is, whether he had the actual authority or ability, in view of his status within the corporation, to pay the taxes owed
• person with sufficient indicia of responsibility is a responsible person under § 6672 regardless of whether he has final say as to which creditors should be paid

Source: CourtListener parenthetical corpus (CC0).